Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
Santhigiri Ashram is approved as a university, college or other institution for social science or statistical research under the Income-tax Act, 2025, for tax years 2026-27 to 2030-31. The approval requires continuing Scientific and Industrial Research Organisation status in each effective tax year, compliance with rule 34, annual Form 15 donation statements delivered by 31 May following the tax year in which donations are received, and Form 16 donation certificates issued to donors.
Santhigiri Ashram is approved as a university, college or other institution for social science or statistical research under the Income-tax Act, 2025, for tax years 2026-27 to 2030-31. The approval requires continuing Scientific and Industrial Research Organisation status in each effective tax year, compliance with rule 34, annual Form 15 donation statements delivered by 31 May following the tax year in which donations are received, and Form 16 donation certificates issued to donors.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
